The impact of artificial intelligence on ESG indicators in moroccan companies: a systematic literature review

This article investigates the impact of artificial intelligence (AI) on environmental, social, and governance (ESG) indicators in Moroccan companies through a systematic literature review. The study systematically selected and analyzed peer-reviewed academic sources, institutional reports, and regulatory documents published between 201 and 2024 from databases including Scopus, Web of Science, Springer, and Emerald. The findings highlight how AI can enhance ESG performance through resource optimization, improved transparency, and inclusive service delivery. However, the review also identifies key challenges such as limited AI adoption in SMEs, ethical concerns, and regulatory gaps. This study contributes to the growing body of literature by offering evidence-based insights into the opportunities and risks associated with integrating AI in sustainable business strategies in Morocco.